Odle v. Indiana Department of State Revenue

FISHER, Senior Judge.

The Estate of Floyd L. Odie through its personal representative, Geoffrey Odie, appeals the Hamilton Superior Court No. l’s (probate court) determination that the beneficiaries under Floyd’s will were properly classified as Class B and C transferees for Indiana inheritance tax purposes. In challenging the probate court’s determination, the Estate contends that the classification of beneficiaries for purposes of Indiana’s inheritance tax scheme violates Indiana’s Constitution Article 1, Sections *6331, 12, 23, and 35 and Article 4, Section 22.1 The Court affirms.

FACTS AND…